An incomplete cost of goods manufactured schedule is presented here.

Complete the cost of goods manufactured schedule for Splish Brothers Company. $($Assume that all raw materials used were direct materials.$)$

SPLISH BROTHERS COMPANY

Cost of Goods Manufactured Schedule

For the Year Ended December $31,2025$

Work in process, January $1$

$$197,400$

Direct materials

Raw materials inventory, January $1$

$enter a dollar amount

Raw materials purchases

$148,800$

Total raw materials available for use

enter a total of the two previous amounts

Less: Raw materials inventory, December $31$

$21,500$

Direct materials used

$$169,200$

Direct labor

enter a dollar amount

Manufacturing overhead

Indirect labor

$17,200$

Factory depreciation

$33,700$

Factory utilities

$64,200$

Total manufacturing overhead

$115,100$

Total manufacturing costs

enter a total amount for the first part

Total cost of work in process

enter a total amount for all two parts

Less: Work in process, December $31$

$76,000$

Cost of goods manufactured

$$507,600$